Nondeductibility of taxes in computing taxable income

26 U.S.C. § 3502
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(a) The taxes imposed by section 3101 of chapter 21, and by sections 3201 and 3211 of chapter 22 shall not be allowed as a deduction to the taxpayer in computing taxable income under subtitle A. (b) The tax deducted and withheld under chapter 24 shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under subtitle A.